REGULATION NO. 2000/7
UNMIK/REG/2000/7
18 February 2000
The Special Representative of the Secretary-General,
Pursuant to the authority given to him under United
Nations Security Council Resolution 1244
(1999) of 10 June 1999,
Taking into account United Nations Interim Administration
Mission in Kosovo (UNMIK) Regulation No. 2000/1 of 14 January 2000 on the
Kosovo Joint Interim Administrative Structure,
Having promulgated UNMIK Regulation No. 1999/16 of 6
November 1999 on the Establishment of the Central Fiscal Authority of Kosovo
and Other Related Matters,
For the purpose of confirming the operations of the
Central Fiscal Authority within the Kosovo Joint Interim Administrative
Structure,
Hereby amends sections 1, 2, 3, 4, 6 and 7 of UNMIK Regulation
No. 1999/16.
Consequently, the regulation will have the following
wording as of the date on which the present regulation enters into force:
The Special Representative of the Secretary-General,
Pursuant to the authority given to him under United
Nations Security Council Resolution 1244
(1999) of 10 June 1999,
Taking into account United Nations Interim
Administration Mission in Kosovo (UNMIK) Regulation No. 1999/1 of 25 July 1999,
as amended, on the Authority of the Interim Administration in Kosovo,
For the purposes of establishing the Central Fiscal
Authority in Kosovo and other related matters,
Hereby promulgates the following:
Section 1
1.1 The
Central Fiscal Authority, acting under the authority of the Special
Representative of the Secretary-General, is responsible
for the overall financial management of the Kosovo Budget and the budgets under
the responsibility of the municipalities, which together form the Kosovo
Consolidated Budget. This budget will
be developed, adopted and executed separately from the budget of the United
Nations Interim Administration Mission in Kosovo (UNMIK) that is adopted by the
General Assembly of the United Nations.
1.2 The
Central Fiscal Authority shall implement the policy guidelines formulated by
the Interim Administrative Council in the financial management of the Kosovo
Consolidated Budget.
Section 2
2.1 The
Central Fiscal Authority, having consulted the responsible central and
municipal spending authorities, may make policy recommendations to the Interim
Administrative Council through the Deputy Special Representative of the
Secretary-General for Economic Reconstruction, Recovery and Development concerning, inter alia:
(a)
Formulation
of an overall fiscal strategy for the Kosovo Consolidated Budget, in the light
of macroeconomic conditions and the effect that fiscal policy may have on economic
conditions;
(b)
Development
of a public revenue and expenditure programme for the Kosovo Consolidated
Budget and formulation of plans for the control and execution of spending under
that revenue and expenditure programme;
(c)
Formulating
policies for the raising and collection of revenues including, but not limited
to, direct and indirect taxes, customs duties, excise taxes, sales tax, service
charges and donor contributions;
(d)
Controlling
and executing the raising of revenues and spending under the Kosovo
Consolidated Budget;
(e)
The
establishment of appropriate internal audit arrangements for the Kosovo
Consolidated Budget; and
(f)
Managing
the bank accounts of the Kosovo Consolidated Fund.
2.2 The
Central Fiscal Authority shall:
(a) Develop the Kosovo Consolidated Budget and present this budget, through the Deputy Special Representative of the Secretary-General for Economic Reconstruction, Recovery and Development, to the Interim Administrative Council for approval, as appropriate, and submission to the Special Representative of the Secretary-General for consideration and adoption by regulation;
(b) Ensure that the budgets of the Municipalities are developed, approved and executed by Municipal Administrators in a manner consistent with assessed macroeconomic conditions and with the Kosovo Consolidated Budget;
(c) Co-ordinate with other Administrative Departments on matters pertaining to the development of the Capital/Investment Budget and the integration of this budget with the Kosovo Consolidated Budget;
(d) Co-ordinate activities of international and governmental agencies and non-governmental organizations in the development and execution of donor financing and grant agreements;
(e) Record and report, through the Deputy Special Representative of the Secretary-General for Economic Reconstruction, Recovery and Development, to the Interim Administrative Council on expenditures and revenues of the Kosovo Consolidated Budget;
(f) Arrange for the establishment of an information technology environment to support the functions; and
(g) Perform such functions as are ancillary to those set out above in this section and are assigned to the Central Fiscal Authority by the Deputy Special Representative of the Secretary-General for Economic Reconstruction, Recovery and Development.
Section 3
Co-Heads of the Central Fiscal Authority, under the
supervision of the Deputy Special Representative of the Secretary-General for Economic
Reconstruction, Recovery and Development, shall be jointly responsible for:
(a) Managing the Central Fiscal Authority and ensuring that the functions entrusted to it are implemented;
(b)
Staffing,
organizing and administering the Central Fiscal Authority and issuing
administrative instructions and operating guidelines on any matters pertaining
to the functions of the Central Fiscal Authority; and
(c)
The
effective and efficient management of resources provided to the Central Fiscal
Authority from the Kosovo Consolidated Budget or from any other source.
Section 4
4.1 Except
as otherwise determined by the Special Representative of the Secretary-General,
the fiscal year is a year of 12 months, starting on first January and ending on
thirty-first December of each calendar year.
4.2 The
UNMIK Co-Head of the Central Fiscal Authority shall open and maintain one or
more bank accounts for the receipt, custody, payment or transmission of moneys
raised or received relating to the Kosovo Consolidated Budget.
4.3 Moneys
raised or received shall constitute the Kosovo Consolidated Fund, irrespective
of whether such moneys are initially received into Cash Payment Offices of the
Public Payment Service of Kosovo or into bank accounts. With regard to moneys received from the UN
Trust Fund for the UN Interim Administration in Kosovo, allocation and
reporting arrangements with regard to the transfer shall be entered into by the
Controller of the United Nations and the Special Representative of the
Secretary-General.
4.4 No
expenditure shall be made from the Kosovo Consolidated Fund except by means of
appropriations contained in a regulation promulgated by the Special
Representative of the Secretary-General.
Section 5
The Special Representative of the Secretary-General
shall ensure that appropriate independent audit arrangements are established
for the Kosovo Consolidated Budget. The auditors shall report to the
Secretary-General.
Section 6
Co-Heads of the Central Fiscal Authority shall:
(a) Implement non-discriminatory personnel policies designed to ensure that the composition of the staff of the Central Fiscal Authority reflects the multi-ethnic character of Kosovo;
(b)
Endeavor
to ensure equitable gender balance in all areas and levels within the Central
Fiscal Authority; and
(c)
Ensure
that all recruitment is based on the open competition, professional
qualifications, competence and merit.
Section 7
The present regulation shall supersede any provision
in the applicable law which is inconsistent with it.
Section 8
The Special Representative of the Secretary-General
may issue administrative directions in connection with the implementation of the
present regulation.
Section 9
The present regulation[1]
shall enter into force on 6 November 1999.
____________________________________
The present regulation shall enter into force on 18
February 2000.
Bernard Kouchner
Special Representative of the Secretary-General